Bermuda’s deputy premier and minister of finance, the Hon. E.T.
Having previously agreed the terms of its intergovernmental agreement (IGA) in substance on 27 May 2014, Barbados became the 47th jurisdiction to officially sign an IGA with the USA for the implementation of FATCA on 17 November 2014.
The government has published its long-awaited final proposals for CGT on non-UK residents owning UK residential property.
In a written ministerial statement issued on Tuesday (3 December), financial secretary to the Treasury David Gauke confirmed that the OECD has adopted all of the proposals put forward by the UK and Germany to resolve uncertai
Andrew Goldstone (Mishcon de Reya) examines the government’s long awaited final proposals for CGT on non-UK residents owning UK residential property.
Kevin Ashman and Tom Eyre-Brook (Hogan Lovells) set out the tax considerations for non-UK resident individuals seeking to invest in UK property, complete with a case study
Bilateral investment treaties, which protect and promote cross-border investments, are one of many areas of law which may be relevant for tax lawyers. Timothy Lyons QC and Kelly Stricklin-Coutinho (Thirty Nine Essex Street) explain why
Chris Morgan (KPMG) provides a round-up of recent developments, including: recent OECD discussion drafts from the BEPS project; discussions on the introduction of a GAAR into the EU Parent-Subsidiary Directive; the CJEU judgment on TCGA 1992 s 13; and updates from Germany and Chile.
What can we expect from the forthcoming changes to the taxation of hybrid financial instruments, ask David Harkness and David McCann (Clifford Chance)
On 13 November 2014, Hong Kong became the 46th jurisdiction to officially sign an intergovernmental agreement (IGA) with the USA for the implementation of FATCA.